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SAS No. 99 emphasizes auditors should brainstorm fraud risks, increase professional skepticism, use unpredictable audit test patterns, and detect management override of internal controls.
Rational Action
Decision-making behaviors that are consistent with logic and reason, aimed at achieving personal objectives or goals.
Weak Power Networks
Networks characterized by limited influence, resources, or connections among its members.
Required Participation
indicates mandatory involvement in an event, process, or system often implemented to ensure engagement or compliance.
Exclusivity
Exclusivity involves situations or agreements that restrict access, membership, or participation to a specific group or entities, often to maintain a level of prestige or quality.
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